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The material in this webinar is for informational purposes only. It should not be considered legal, financial, or other professional advice. CMTC advises you to consult an attorney or other appropriate professional to determine what may be best for your individual and unique needs. The presentation is not designed to be read by itself, nor to make a decision strictly on its content. It is intended for educational purposes only. Images used may have come from many sites found on the web, no copyright infringement is intended. All rights reserved for images by the original image owner. While CMTC takes reasonable steps to ensure that the information contained in this webinar is accurate, CMTC makes no guaranty in this regard. Further, CMTC has done its best to ensure that the information provided on our website, including a downloadable copy of this PowerPoint presentation, is accurate and provides valuable information.